Promissory notes
– see also Securities for money
Chose in action, Hong Kong
Case Law –
Kwok Chi Leung Karl (Executor of Lamson Kwok) v. Commissioner of Estate Duty. [1988] BTC 8,073
Debt on a security
Commentary –
Tax Reporter ¶511-500
Case Law –
Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue.
;
Cleveleys Investment Trust Co. v. Commissioners of Inland Revenue
;
Taylor Clark International Ltd v. Lewis (HM Inspector of Taxes). [1997] BTC 200
;
Taylor Clark International Ltd v. Lewis (HM Inspector of Taxes). [1998] BTC 466
Excess received on discharge discount
Case Law –
Ditchfield (H.M. Inspector of Taxes) v. Sharp and Ors. [1983] BTC 360
;
Ditchfield (H.M. Inspector of Taxes) v. Trustees of the Orwell Share Settlement. [1982] BTC 39
Generally